First Notification
MCA vide notification dated 22nd July, 2021 has commenced the provisions of Section 4 of Companies (Amendment) Act, 2020 which shall come into...
Penalty on Concealment of particulars of income or furnishing inaccurate particulars of income has always been a matter of litigation between the department and...
The Direct Tax Vivad se Vishwas Bill, 2020 (the scheme), tabled in Parliament on February 5, 2020, proposes an amnesty scheme for litigation pending...
According to the Finance Minister, at present there are as many as 4,83,000 direct tax cases pending in various appellate forums i.e. Commissioner (Appeals),...
No Opportunity of Cross-Examination under Income Tax Litigations
In law, cross-examination is the interrogation of a witness called by one’s opponent. Section 138 of the...
Authority for Advance Ruling (AAR Tamilnadu) pronounced in case of M/s. Sanghvi Movers Ltd. that full ITC cannot be availed by registered branch office for...